581III Year Syllabus - 211215 - 192629

K.V.R.GOVERNMENT COLLEGE FOR WOMEN (A), KURNOOL.
DEPARTMENT OF COMMERCE
Table : 1 B.COM (C.A) V SEMESTER
S.No Course Total Mid-Sem Sem-End Teaching Credits

Marks Exam Exam Hours
1 100 60 5 4
DSC 1E Paper-5.1 40
Cost Accounting
2 DSC 2E Paper-5.2 100 5 4
40 60
Auditing
3 DSC 3E Paper-5.3 100 5 4

40 60
Commercial
Geography
Elective – 1
5.4 Database
4 Management 100 40 60 4 4
Systems(DBMS)
5 5.5 e-Commerce 100 40 60 4 4
6 5.6 DBMS Lab 50 - 50 2 2
One Project Work on
7 50 - 50 2 2
e- Commerce
Total 600 200 400 27 24
Table :2 B.COM GENERAL V SEMESTER
S.No Course Total Mid-Sem Sem-End Teaching Credits

1 100 60 5 4
DSC 1E Paper-5.1 40
Cost Accounting
2 DSC 2E Paper-5.2 100 5 4
40 60
Auditing
3 DSC 3E Paper-5.3 100 5 4

40 60
Commercial
Geography
Elective – 1
4 Central Banking 100 40 60 5 4
Rural and Farm

5 100 40 60 5 4
Credit
6 Project Work 50 - 50 2 2
Total 600 200 400 27 24
Table-3:B.Com (Computer Applications) Semester-VI
Mid- Sem-
Total Teaching
S.No Course Sem End Credits
DSC 1G Paper – 1
100 40 60 5 4
1 Marketing
DSC 2G Paper –
6.2 Goods & 100 40 60 5 4
2 Service Tax
DSC 3G Paper -6.3
Management 100 40 60 5 4
3 Accounting
Elective – 1
6.4 Web
100 40 60 4 4
4 Technology
5 6.5 Tally 100 40 60 4 4
6.6 Tally
Accounting 50 - 50 2 2
6 Software Lab
Project Work on
50 - 50 2 2
7 Web Technology
Total 600 200 400 27 24
Table-4 : B.Com General Semester-VI
Mid- Sem-
Total Teaching
S.No Course Sem End Credits
DSC 1G Paper – 1
100 40 60 5 4
1 Marketing
DSC 2G Paper –
6.2 Goods & 100 40 60 5 4
2 Service Tax
DSC 3G Paper -6.3
Management 100 40 60 5 4
3 Accounting
Elective – 1
Financial Services 100 40 60 5 4
4
Marketing of
100 40 60 5 4
5 Financial Services
Project-Work 50 - 50 2 2
6
Total 600 200 400 27 24
V Semester Electives
1. E-Commerce
5.5 e-Commerce
5.6Business Networks
5.7 Project Work: Working with Organizations on e-Commerce activities, viz., Amazon.com.,
Flipkart, etc. /Online Operations in Banks
2. Retailing
5.5 Purchase Management
5.6 Stores Management
5.7 Project Work: Survey on Rural Producers/Retailing Practices (Kirana)
3. Corporate Accounting
5.5 Accounting & Auditing Standards
5.6 Accounting for Government Entities
5.7 Project Work: Application of Accounting & Auditing Standards in Companies /Internship
in Govt. Depts. (Treasury, Local Bodies, Public Utilities, Govt. Corporations, etc.)
4. Security Market Operations
5.5 Financial Markets
5.6 Stock Market Operations
5.7 Project Work: Survey on Investment behaviour/Working with on Stock issues, Share
transfers, Documentation, Commodity trading, Derivatives, etc.
5. Banking & Financial Services

5.5 Central Banking
5.6 Rural and Farm Credit
5.7 Project Work: Rural Credit survey/Banking operations/Credit Appraisal
6. Taxation
5.5Assessment of Tax: Individual, HUF and Partnership
5.6 Corporate Taxation
5.7 Project Work: Working on Tax Filing Procedures & Documentation with IT
Dept/Auditor/Tax Consultant
7. Insurance
5.5 Life Insurance
5.6 Non- Life Insurance
5.7 Project Work: Working with Insurance Companies/Development Officers/Agents on Policies
& Documentation.
8. Logistics & Supply Chain Management

5.5 Logistics Management - Surface
5.6Logistics Management - Air and Sea
5.7Project Work: Internship in Transport Organizations/ Railways/Ports /Tour Operators (on
Goods, Parcel and Courier Services)
9. Advertising and Sales Promotion

5.5 Advertising and Media Planning
5.6 Brand Management
5.7 Project Work: Working with Advertising Agencies/ Survey in Business units
10. Computer Applications

5.5 Programming in C
5.6 Data Base Management System
5.7 Web Technology
VI Semester Electives
1. e-Commerce
6.5 e-Payments System
6.6 Social Media and e-Marketing
6.7 Project Work: Working with Organizations on Tele-marketing /e-Shopping Activities
2. Retailing
6.5 Agricultural &Rural Marketing
6.6 Warehouse Management
6.7 Project Work: Survey on Hawkers/ Working with Warehouses
3. Corporate Accounting
6.5 Financial Reporting
6.6 Emerging Areas in Accounting
6.7 Project Work: Financial Reporting practices in Companies/ Survey on Human Resource/
Environmental Accounting.
4. Security Market Operations

6.5 Derivatives Trading
6.6 Stock Market Regulatory Framework
6.7 Project Work: Internship in Stock Exchanges/ Mutual Funds /Working with Stock Brokers
5. Banking & Financial Services

6.5 Financial Services
6.6 Marketing of Financial Services
6.7 Project Work: Working withFinancial Services Firms onDocumentation for Sanction of Loans and financial
Services
6. Taxation
6.5 Service Tax & VAT
6.6 Tax Planning and Management
6.7 Project Work: Internship on Tax Planning Practices in Business Units
7. Insurance
6.5 Marketing of Insurance Services
6.6 Insurance Regulatory Framework
6.7 Project Work: Survey on Settlement of Claims and Customer Care
8. Logistics & Supply Chain

Management
6.5 Supply Chain Management - Products
6.6 Supply Chain Management - Services
6.7 Project Work: Internship with Freight Operators/ Supply Chain Management Practices in Business Units
9. Advertising and Sales Promotion

6.5 Sales Promotion
6.6 Direct Marketing
6.7 Project work: Survey withCustomers/Sales Force/Middlemen
10. Computer Applications

6.5 Tally
6.6 e-Commerce
6.7 PHP and My SQL
Note:
1. A candidate has to select One Stream of Elective consists of four theory papers and
two projects (two theory papers and one project work in each of the V & VI semesters).
The candidate has to continue the same elective in the VI semester also.
2. In respect of electives 1 to 9 proposed in V and VI semesters, the field work/internship/

case study/ practical training carries 5 credits with a breakup of 40 marks internal and 60
external examination. The internal examination may be conducted by the concerned teacher
and award marks. As an evidence of taking up of field work/ internship/case study/
practical training the student is required to submit a report on the work done which will be
evaluated by the external examiners for 75 marks as University examination.
3. In respect of 10th elective, i.e., Computer Applications, the examination for 40 marks
consists of lab only which may be evaluated by concerned teacher. For the remaining 60
marks the University will conduct the external examination.
Total Credits B.Com (C.A) course : 99
Total Credits B.Com General Course : 96
As per students request the following electives are opted
B.Com (C.A) 10.Stream Computer Applications opted for Elective in V &

VI Semesters
B.Com General 5.Stream Banking they opted for Elective in V & VI
Semesters
K.V.R.GOVERNMENT COLLEGE FOR WOMEN (A), KURNOOL
V SEMESTER
DSC 1E 5.1
COST ACCOUNTING
Objective:The objective of this paper is to provide an understanding of Cost and Elements of
Cost Accounting and Methods of Costing techniques.
Unit-I: Introduction: Meaning and Definition - Distinguish between Financial Accounting,

CostAccounting and management accounting - Cost Concepts and Classification– Cost Centre
and Cost Unit – Preparation of Cost Sheet.(Theory and Problems)
Unit-II: Elements of Cost: Materials: Material control–Objectives of Material Control –

Essential of Material Control – EOQ - FIFO, LIFO,
(Theory and Problems)
Unit-III: Labour and Overheads: Labour: Control of labor costs–timekeeping and time
booking – Idle time –Methods of remuneration – Halsy and Rowan Plan - Overheads:
Allocation and apportionment of overheads
Unit-IV: Methods of Costing: Job costing–Contract Costing – Features of Contract Costing –

Comparison between the Job and Contract Costing – Regarding of Value profit on Contract.
Unit -V: Process costing - treatment ofnormal and abnormal process losses – preparation of
process cost accounts. (Theory and Problems)
References:
1. S.P. Jain and K.L. Narang – Advanced Cost Accounting, Kalyani Publishers, Ludhiana.
2. M.N. Aurora – A test book of Cost Accounting, Vikas Publishing House Pvt. Ltd.
3. S.P. Iyengar – Cost Accounting, Sultan Chand & Sons.
4. Nigam & Sharma – Cost Accounting Principles and Applications, S.Chand& Sons.
5. S.N .Maheswari – Principles of Management Accounting.
6. I.M .Pandey – Management Accounting, Vikas Publishing House Pvt. Ltd.
7. Sharma & Shashi Gupta – Management Accounting, Kalyani Publishers
V SEMESTER
DSC 2E 5.2
Auditing
Objective:The objective of this paper is to provide Knowledge about the concepts of Auditing in
the business organizations as well as the preparation of Audit report.
Unit-I: Auditing: Meaning–Objectives– Functions of Auditing–Basic principles governing

an Audit – Advantages of Audit.
Unit-II: Types of Audit: Based on Ownership – private and Government - Based on time –
Independent -Financial – Internal – Cost – Tax - Secretarial audits.
Unit-III: Planning of Audit: Steps to be taken at the commencement of anew audit - Audit
programme - Audit note book - Internal check, internal audit and internal control.
Unit-IV: Vouching and Investigation: Vouching of cash and tradingtransactions -

Investigation, Auditing vs. Investigation
Unit-V: Company Audit and Auditors Report: Auditor's Qualifications–Appointment and

Reappointment – Rights, duties, liabilities and disqualifications - Audit report: Contents –
Preparation - Relevant Provisions of Companies Act, 2013 relating to preparation of Audit
report.
References:
1. S.Vengadamani, ―Practical Auditing‖, Margham Publications, Chennai.

2. Ghatalia, ―Principles of Auditing‖, Allied Publishers Pvt. Ltd., NewDelhi.
3. Pradeesh Kumar, Baldev Sachdeva &Jagwant Singh, ―AuditingTheory and Practice,
Kalyani Publications, Ludhiana.
4. N.D. Kapoor, ―Auditing‖, S. Chand, New Delhi.
5. R.G. Saxena, ―Principles and Practice of Auditing‖, Himalaya Publishing House, New
Delhi.
6. JagadeshPrakesh, ―Principles and Practices of Auditing‖ Kalyani Publications,
Ludhiana.
7. Kamal Gupta and Ashok Gupta, ―Fundamentals of Auditing‖, Tata McGraw Hill
V SEMESTER
DSC 3E 5.3
Commercial Geography
Objective:The objective of this paper is to provide an understanding of the Earth-Soils-

Environment – Water Resources – Mines – Rivers etc.
Unit –I: The Earth: Internal structure of the Earth–Latitude–Longitude–Realms of the Earth
– Evolution of the Earth – Environmental pollution - Global Warming - Measures to be taken
to protect the Earth.
Unit -II: India – Agriculture: Land Use - Soils - Major crops–Food andNon-food Crops
– Importance of Agriculture – Problems in Agriculture – Agriculture Development.
Unit -III: India – Forestry: Forests–Status of Forests in Andhra Pradesh–Forest
(Conservation) Act, 1980 – Compensatory Afforestation Fund (CAF) Bill, 2015 - Forest
Rights Act, 2006 and its Relevance – Need for protection of Forestry.
Unit -IV: India – Minerals and Mining: Minerals–Renewable and nonRenewable – Use
of Minerals – Mines – Coal, Barites, etc. – Singareni Coal mines and Mangampeta Barites -
District-wise Profile.
Unit-V: India – Water Resources – Rivers: Water resources - Rationalityand equitable use
of water – Protection measures - Rivers - Perennial and peninsular Rivers - Interlinking of
Rivers - Experience of India and Andhra Pradesh.
References:
1. Shabiar Ahmad; Quazi ,Natural Resource Consumption and Environment Management,
APH Publishing Corporation.
2. Tarachand, Economic and Commercial Geography of India, Vikas Publishing

House.
3. Dr. S. Sankaran, Commercial Geography, Margam Publications, Chennai.
4. C. B. Memoria, Commercial Geography, Lal Agarwal & Co.
5. C. B. Memoria, Economic and Commercial Geography, Lal Agarwal & Co.
6. Vinod N. Patel, Commercial Geography, Oxford Book Company

B.COM COMPUTERS ELECTIVES IN V SEMESTER

V SEMESTER
DSC F 5.4
Database Management Systems
Unit-I: Overview of Database Management System: Introduction, Dataand Information,

Database, Database Management System, Objectives of DBMS, Evolution of Database
Management Systems, Classification of Database Management System.
Unit-II: File-Based System, Drawbacks of File-Based System , DBMSApproach, Advantages

of DBMS, Data Models , Components of Database System, Database Architecture, DBMS
Vendors and their Products.
Unit-III: Entity–Relationship Model: Introduction, The Building Blocks ofan Entity–

Relationship, Classification of Entity Sets , Attribute
Classification, Relationship Degree, Relationship Classification, Generalization and
Specialization, aggregation and composition, CODD„S Rules, Relational Data Model , Concept
of ,Relational Integrity.
Unit-IV: Structured Query Language: Introduction, History of SQLStandard, Commands in

SQL, Data types in SQL, Data Definition Language (DDL), Selection Operation Projection
Operation, Aggregate Functions, Data Manipulation Language, Table Modification, Table
Truncation, Imposition of Constraints, Set Operations.
Unit -V: PL/SQL: Introduction, Structure of PL/SQL, PL/SQL LanguageElements ,Data

Types, Control Structure,, Steps to Create a PL/SQL Program, Iterative Control ,Cursors ,
Steps to Create a Cursor , Procedure, Function ,Packages ,Exceptions Handling, Database
Triggers, Types of Triggers.
Reference Books:
1. Paneerselvam: Database Management Systems, PHI.

2. David Kruglinski, Osborne, Data Management System McGraw Hill Publication
3. Shgirley Neal and Kenneth LC Trunik Database Management Systems in Business – PHI.
4. Godeon C. EVEREST, Database Management – McGraw Hill Book Company.
5. MARTIN, Database Management – Prentice Hall of India, New Delhi.
6. Bipin C.Desai, ―An Introduction to Database Systems‖, Galgotia
Publications.
7. Korth, Database Management systems.
8. Navathe, Database Management systems.
B.COM COMPUTERS ELECTIVES IN V SEMESTER

V SEMESTER
DSC F 5.5
e-Commerce
Objective:The objective of this course is to provide an understanding of E-Commerce Practices
and to know the different e-marking strategies adopted by the corporate / on – line business firms
Unit-I: e-Commerce: Features of Electronic Commerce - Distinction

between e-Commerce and e-Business - Types of Business Models: B2B, B2C, C2C - Benefits
and Limitations of e-Commerce - Apps.
Unit-II: e-Business Applications: Integration and e-Business suits - ERP,e-SCM, e-CRM -

Methods and benefits of e-Payment Systems –e-Marketing – Applications and issues
Unit-III: e-Business on different Fields: e-Tourism–e-Recruitment–e-Real Estate – e-Stock

Market – e-Music/Movies - e-Publishing and e-Books.
Unit-IV: Concept of Online Education: Process - Methods - e-Contentdevelopment and

Deliveries - Major technologies used in e-Education - Online Testing - Methods - Future
Trends.
Unit-V: Mobile Commerce: Ticketing - Mee-Seva; Government andConsumer Services – e-

Retailing - e-Groceries – Security challenges - Case Studies.
References:
1. Turban E. Lee J., King D. and Chung H.M: Electronic commerce-a Managerial
Perspective, Prentice-Hall International, Inc.
2. Bhatia V., E-commerce, Khanna Book Pub. Co. (P) Ltd., Delhi.
3. Daniel Amor, E Business R (Evolution), Pearson Education.
4. Krishnamurthy, E-Commerce Management, Vikas Publishing House.
5. David Whiteley, E-Commerce: Strategy, Technologies and Applications, Tata McGraw
Hill.
6. P. T. Joseph, E-Commerce: A Managerial Perspectives, Tata McGraw Hill.
B.COM GENERAL ELECTIVES IN V SEMESTER

V SEMESTER
DSC F 5.5 Central Banking
Unit-I:Introduction: Evolution and Functions of Central Bank - Development of Central Banks
in Developed and Developing countries - Trends in Central Bank Functions.
Unit-II: Central banking in India: Reserve Bank of India - Constitution and Governance,
Recent Developments, RBI Act. - Interface between RBI and Banks.
Unit-III:Monetary and Credit Policies: Monetary policy statements of RBI - CRR - SLR -
Repo Rates - Reverse Repo Rates - Currency in circulation - Credit control measures.
Unit-IV: Inflationand price control by BRI: Intervention mechanisms - Exchange rate stability
- Rupee value - Controlling measures.
Unit-V: Supervision and Regulation: Supervision of Banks - Basle Norms, Prudential Norms,
Effect of liberalization and Globalization - Checking of money laundering and frauds.
References:
1. Reserve Bank of India Publication, Functions and Working of the RBI.
2. Vasant Desai, Central Banking and Economic Development, Himalaya Publishing.
3. S. Panandikar, Banking in India, Orient Longman.
4. Reserve Bank of India Publication, Report on Trends and Progress of Banking in India.
5. Annual Reports of Reserve Bank of India.
6. Rita Swami, Indian Banking System, International Publishing House Pt. Ltd..
7. S.V. Joshi, C.P. Rodrigues and Azhar Khan, Indian Banking System, MacMillan Publishing.
B.COM GENERAL ELECTIVES IN 5 SEMESTER

V SEMESTER
DSC F 5.6 Rural and Farm Credit
Unit-I: Rural Credit: Objectives and Significance of Rural credit - Classification of rural credit
- General Credit Card (GCC) – Financial Inclusion - Rupay Card.
Unit-II: Rural Credit Agencies: Institutional and Non-institutional Agencies for financing
agriculture and Rural development - Self-Help Groups (SHG) - Financing for Rural Industries.
Unit-III: Farm Credit: Scope - Importance of farm credit - Principles of Farm Credit - Cost of
Credit - Types - problems and remedial measures - Kisan Credit Card (KCC) Scheme.
Unit-IV: Sources of Farm Credit: Cooperative Credit: PACS - APCOB - NABARD - Lead
Bank Scheme - Role of Commercial and Regional Rural Banks - Problems of recovery and over
dues.
Unit-V: Farm Credit Analysis: Eligibility Conditions - Analysis of 3 R‟s (Return, Repayment
Capacity and Risk-bearing Capacity) - Analysis of 3 C‟s of Credit (Character, Capacity and
Capital) - Crop index reflecting use and farm credit - Rural Credit Survey Reports..
References:
1. National Bank of Agricultural and Rural Development (NABARD) Annual report.
2. Economic Survey, Government of India.
3. Rural Development, Sundaram I.S., Himalaya Publishing House, Mumbai.
4. Rural Credit in India, C.S.Rayudu, Mittal Publications.
5. Farm Credit and Co-operatives in India, Tiruloati V., Naidu. V T Naidu, Vora & Co. Pub. Ltd.
VISEMESTER
DSC 1G 6.1
Marketing
Objective:The objective of the paper is to equip the student with various aspects relating to
Marketing.
Unit-I: Introduction: Concepts of Marketing: Product Concept–SellingConcept - Societal
Marketing Concept – Marketing Mix - 4 P„s of Marketing – Marketing Environment.
Unit-II: Consumer Markets and Buyer Behaviour: Buying DecisionProcess – Stages –

Buying Behaviour – Market Segmentation – Selecting Segments – Advantages of
Segmentation.
Unit-III: Product Management: Product Life Cycle - New products, Productmix and Product
line decisions - Design, Branding, Packaging and Labeling.
Unit-IV: Pricing Decision: Factors influencing price determination, Pricing

strategies: Skimming and Penetration pricing.
Unit-V: Promotion and Distribution: Promotion Mix - Advertising -Publicity – Public

relations - Personal selling and Direct marketing - Distribution Channels – Online marketing.
References:
1. Philip Kotler, Marketing Management, Prentice Hall of India.

2. Philip Kotler & Gary Armstrong, Principles of Marketing, Pearson Prentice Hall
3. Stanton J. William & Charles Futrel, Fundamentals of Marketing, McGraw Hill
Company
4. V.S. Ramaswamy S. Nama Kumari, Marketing Management – Planning, McMillan
VISEMESTER
DSC 2G 6.2
Goods & Service Tax Fundamentals
Objective:The objective of the paper is to equip the student with various fundamental aspects of
Goods and Services Tax.
Unit I:Introduction: Overview of GST - Concepts–Limitations of VAT–Need for Tax

Reforms - Justification for introduction of GST - Shortcomings and advantages at the Central
Level and State Level on introduction of GST-Process of Introduction of GST - Constitutional
Amendments.
Unit II: GST: Principles–Models of GST: Austrlian, Candian, Kelkar-Shah–Bagchi- Poddar -

Comprehensive structure of GST model in India: Single, Dual GST–Transactions covered
under GST.
Unit-III: Taxes and Duties: Subsumed under GST - Taxes and Dutiesoutside the purview of
GST: Tax on items containing Alcohol – Tax on Petroleum products - Tax on Tobacco
products - Taxation of Services
Unit-IV: Inter-State Goods and Services Tax: Major advantages of IGST

Model – Interstate Goods and Service Tax: Transactions within a State under GST – Interstate
Transactions under GST - Illustrations.
Unit-V: Time of Supply of Goods & Services: Value of Supply - Input TaxCredit –
Distribution of Credit -Matching of Input Tax Credit - Availability of credit in special
circumstances- Cross utilization of ITC between the Central GST and the State GST.
References:
1. Goods and Services Tax in India – Notifications on different dates.
2. GST Bill 2012.
3. Background Material on Model GST Law, Sahitya Bhawan Publications, Hospital Road,
Agra - 282 003.
4. The Central Goods and Services Tax Act, 2017, NO. 12 OF 2017 Published by
Authority, Ministry of Law and Justice, New Delhi, the 12thApril, 2017.
VISEMESTER
DSC 3G 6.3
Management Accounting
Objective:The objective of this paper is to provide an understanding of techniques of
Management Accounting for Managerial decision Making.
Unit–I: Management Accounting: Interface with Financial Accounting andCost Accounting -

Financial Statement analysis and interpretation:– Common size analysis and trend analysis (
Theory and problems).
Unit–II: Ratio Analysis: Classification, Importance and limitations -Analysis and

interpretation of Accounting ratios - Liquidity, profitability
( Theory and problems).
Unit–III: Fund Flow Statement: Concept of fund: Preparation of funds flowstatement. Uses
and limitations of funds flow analysis ( Theory and problems).
Unit–IV: Cash Flow Statement: Concept of cash flow–Preparation of cashflow statement -

Uses and limitations of cash flow analysis
( Theory and problems).
.Unit–V: Break-Even Analysis: Calculation of Break-even point - Uses and limitations –

Contribution - Margin of safety – (Theory and Problems).
References:
1. S.N. Maheswari, A Textbook of Accounting for Management, S. Chand
Publishing, New Delhi.
2. I.M Pandey, ―Management Accounting‖, Vikas Publishing House, New Delhi,
3. Shashi K. Gupta & R.K. Sharma, ―Management Accounting: Principlesand Practice‖,
Kalyani Publishers, Ludhiana.
4. Jawahar Lal, Accounting for Management, Himalaya Publishing House, New
Delhi.
5. Charles T. Horngren, et.al,―Introduction to Management Accounting‖
Person EducationIndia, New Delhi, 2002.
6. Murthy & Guruswamy – Management Accounting, Tata McGraw Hill, New Delhi.
7. Dr. Kulsreshtha& Gupta – Practical problems in Management Accounting.
8. Bhattacharya, D., ―Management Accounting‖, Pearson Education
India, New Delhi.
9. S.P. Gupta – Management Accounting, S. Chand Publishing, New Delhi.
B.COM COMPUTERS ELECTIVES IN VI SEMESTER

VISEMESTER
DSC F 6.4
Web Technology
Unit-I: Introduction: HTML, XML, and WWW, Topologies, Bus, Star, Ring,
Hybrid, Tree, LAN, WAN, MAN. HTML: Basic HTML, Document body, Text, Hyper links,
Adding more formatting, Lists, Tables using colors and images. More HTML: Multimedia
objects, Frames, Forms towards interactive, HTMLdocument heading.
Unit-II: Cascading Style Sheets: Introduction, using Styles, simpleexamples, your own styles,
properties and values in styles, style sheet, formatting blocks of information, layers.
Unit-III: Introduction to JavaScript: What is DHTML, JavaScript, basics,variables, string

manipulations, mathematical functions, statements, operators, arrays, functions.
Unit-IV: Objects in JavaScript: Data and objects in JavaScript, regularexpressions, exception

handling, built-in objects, events.
Unit-V: DHTML with JavaScript: Data validation, opening a new window,messages and
confirmations, the status bar, different frames, rollover buttons, moving images, multiple pages
in single download, text only menu system.
Reference Books
1. Uttam Kumar Roy, Web Technologies, Oxford University Press.

2. Black Book HTML 5.0
3. Complete reference HTML 5.0
4. Web Technology, PHI Publications.
B.COM COMPUTERS ELECTIVES IN VI SEMESTER

VI SEMESTER
6.5 Tally Accounting Software
Objective: The objective of this paper is to provide an overview of various types of accounting
software and to give in-depth knowledge of Tally Accounting software.
Unit-I: Introduction to Tally: Introduction, Software versions of Tally,Terminology related to

Accounts credit & Debit, Journal, Ledger, Voucher, Group etc., Difference between Manual
Accounting and Accounting Packages. Features and advantages of Tally.
Unit-II: Introduction of Tally Software, Creation of a company, Gateway ofTally, Accounts
Information, Groups, pre defined Groups, Creation of New Groups, Creation of sub Group.
Unit-III: Ledgers, Ledger Creation–Single and multiple Ledgers, Displaying
& altering Ledgers, configure Ledger, Stock Ledger, Ledgers and their Group Allocation.
Unit-IV: Vouchers–types of vouchers–recording of vouchers–entry ofpayment voucher,
Receipt voucher, sales voucher, purchase voucher, Journal Voucher, Contra Voucher, Debit &
Credit Note. Creating New Voucher types, customizing the Existing voucher types, Alternation
of Voucher, Deletion of Voucher.
Unit-V: Final Accounts: Customizing the final accounts–Profit and LossAccount, Balance
Sheet. Key board shortcuts in Tally. Generating the Reports from Tally, Trial Balance, Account
Books, Sales, Purchase, Journal Registers, Statement of Accounts, Day Book, List of Accounts.
Reference Books:
1. K. Kiran Kumar, Tally ERP9.
2. Tally 9 In Simple Steps, Kogent solutions Inc., John Wiley & Sons, 2008.
3. Narmata Agarwal, Financial Accounting on Computers Using Tally, Dreamtech Press,
2000.
4. Tally 9.0, Google eBook, Computer World.
5. Vikas Gupta, Comdex Computer and Financial Accounting with Tally 9.0, 2007.
6. Tally ERP 9 Made Simple Basic Financial Accounting, BPB Publisher.
7. Avichi Krishnan, Tally ERP 9 for Real Time Accounting, Book Ganga.
B.COM GENERAL ELECTIVES IN VI SEMESTER

VISEMESTER
DSC H 6.5 Financial Services
Unit-I:Financial Services: Role of Financial Services - Banking and Non Banking Companies –
Activities of Non Banking Finance Companies- Fund Based Activities - Fee Based Activities .
Unit-II:Merchant Banking Services: Scope and importance of merchant banking services -

Venture Capital - Securitization - Demat services - Commercial Paper.
Unit-III: Leasing and Hire-Purchase:Types of Lease, Documentation and Legal aspects –

Fixation of Rentals and Evaluation - Hire Purchasing- Securitization of debts - House Finance.
Unit-IV: Credit Rating: Purpose – Types – Credit Rating Symbols – Agencies: CRISIL and
CARE – Equity Assessment vs. Grading – Mutual funds.
Unit-V:Other Financial Services: Factoring and Forfaeiting - Procedural and financial aspects -
Installment System - Credit Cards - Central Depository Systems: NSDL, CSDL.
References:
1. B. Santhanam, Financial Services, Margham Publication, Chennai.
2.M.Y. Khan, Financial Services, Tata McGraw – Hill, New Delhi.
3. Machendra Raja, Financial Services, S.Chand Publishers, New Delhi.
4. V. A. Avdhani, Marketing of Financial Services.
5. Machiraji, “Indian Financial System”, Vikas Publishers.
6. Sandeep Goel, Financial Services, PHI Learning.
7. L.M. Bhole, Financial Institutions and Markets, Tata McGraw Hill.
8. SEBI Guidelines, Bharat Publications, New Delhi.
9. E. Gordon & H. Natarajan, Capital Market in India, Himalaya publishing House.
B.COM GENERAL ELECTIVES IN VI SEMESTER
VISEMESTER
DSC H 6.6 Marketing of Financial Services
Unit-I: Difference between Goods and Services: Managing Service Counters – Integrated
Service Management – Service Elements.
Unit-II: Constructing Service Environment – Managing People for service Advantage –

Service Quality and Productivity – Customer Loyalty.
Unit-III: Pricing and Promotion Strategies: Pricing strategies – Promotion strategies – B2B
Marketing – Marketing Planning and Control for services.
Unit-IV: Distributing Services: Cost and Revenue Management – Approaches for providing
services - Channels for Service provision – Designing and managing Service Processes.
Unit-V: Retail Financial Services - Investment services – Insurance services - Credit Services -
Institutional Financial Services - Marketing practices in select Financial Service Firms.
References:
1. Aradhani “Marketing of Financial Services” Himalaya Publications

2. Sinha and Saho, Services Marketing, Himalaya Publishing House
3. Reddy Appanaiah, Anil Kumar and Nirmala, Services Marketing, Himalaya Publishing.
4. Shajahan, Services Marketing, Himalaya Publishing House.
5. Christopher lovelock, Services Marketing, Pearson Education Asia.
6. Helen Woodroffe – Services Marketing, McMillan India Ltd.
7. S.M. Jha, Services Marketing, New Delhi Himalaya Publishing House.
8. Valarie A. Zeithmal& Mary JoBitner, Services Marketing, New Delhi, Tata McGraw Hill
VI SEMESTER
SEMESTER-V and VI
PROJECT & VIVA-VOCE
The objective of the project is to motivate them to work in emerging/latest technologies, help
the students to develop ability, to apply theoretical and practical tools/techniques to solve real
life problems related to industry, academic institutions and research laboratories.
The project is of 2 hours/week for one (Semester-V & VI) semester duration and a student is
expected to do planning, analyzing, designing, coding, and implementing the project. The
initiation of project should be with the project proposal. The synopsis approval will be given
by the project guides.
The project proposal should include the following:

 Title
 Objectives
 Input and output
 Details of modules and process logic
 Limitations of the project
 Tools/platforms, Languages to be used
 Scope of future application
The Project work should be either an individual one or a group of not morethan five
members and submit a project report at the end of the semester. Thestudents shall defend their
dissertation in front of experts during viva-voce examinations
International Journal of Management (IJM)
Volume 11, Issue 12, December 2020, pp.1095-1110, Article ID: IJM_11_12_100
Available online at http://www.iaeme.com/IJM/issues.asp?JType=IJM&VType=11&IType=12
ISSN Print: 0976-6502 and ISSN Online: 0976-6510
DOI: 10.34218/IJM.11.12.2020.100
© IAEME Publication Scopus Indexed
A STUDY ON ONLINE WOMEN

ENTREPRENEUR
G.Lakshmi Priya
Full-Time Research Scholar, St.Peter’s Institute of Higher Education and Research, Chennai,
Tamil Nadu, India
Dr. S.Smilee Bose

Associate Professor, Department of Commerce, St.Peter's Institute of Higher Education and
Research, Chennai, Tamil Nadu, India
ABSTRACT
Women Entrepreneur is a single woman or group of women, who involves in the
activity of planning, initiating, organizing, and adopting Business enterprise.
In today’s World, most of the women are preferred to be Entrepreneur than instead
of being Home Maker. On account of Economic globalization, Women Entrepreneurs
are getting faster popularity and huge recognition in the World.
As today economy is changing and everybody is moving to Online Business, Online
Platforms helps Women with an idea of Minimum Investment-Maximum Profit and leads
to grow their business from Anywhere, Any time and at Any cost.
This research study reveals the successful women Entrepreneurs in Online Business,
motive factors that encourages Women to start online business, and problems faced by
Women entrepreneurs in online business.
Key words: Women Entrepreneur, Online Business.
Cite this Article: G.Lakshmi Priya and S.Smilee Bose, A Study on Online Women
Entrepreneur, International Journal of Management, 11(12), 2020, pp. 1095-1110.
http://www.iaeme.com/IJM/issues.asp?JType=IJM&VType=11&IType=12
1. INTRODUCTION
In Today’s World, Entrepreneur plays a key role in the World’s Economy. An Entrepreneur is
the person who starts a new business with bearing high risks and profitable returns.
In Modern days, Online business is becoming a powerful tool for gender empowerment.
The customs and habits of men and women entrepreneur are different in their age, personality,
motivation, and type of business they started. Women Entrepreneurs are goal oriented,
independent, flexible, tolerant, creative, realistic, enthusiastic and energetic in their
management style.
http://www.iaeme.com/IJM/index.asp 1095 editor@iaeme.com
Electronic copy available at: https://ssrn.com/abstract=3788033

A Study on Online Women Entrepreneur
Women are Born Managers as they can manage their entire home. They have the skill of
balancing both business as well household responsibilities. Favourable Economic Policies
along with rapid advent of digital technologies like social media, Big data, mobile computing
etc. has influenced Women Entrepreneurs. During the last two decades, large number of women
are opting online business like clothes selling, food services, accessories selling, tutoring,
marketing, personal care services etc. women are starting their own ventures with their own
finance i.e Self-employment with the help of internet.
This paper discuss the present and future of Women Entrepreneurs in online business.
2. REVIEW OF LITERATURE
According to Granovetter (1973), social networks are critically important to the entrepreneurial
process and are central to business venture success. Terrence C. Sebora , Sang M.Lee
&NittanaSukasame focused on the relationships between entrepreneurial characteristics
(achievement orientation, risk taking propensity, locus of control, and networking), e-service
business factors (reliability, responsiveness, ease of use, and self-service), governmental
support, and the success of e-commerce entrepreneurs.
Mellita, D. &Cholil, W. (2012) described the aspects and role of e-commerce for gender
empowerment in developing countries. Empowering women through ecommerce need training
for the entrepreneurs, gender analysis, planning, designing, implementation and monitoring
assessment and paying attention effect on women’s live and their conditions.
Sarup and Sons Publishers.M. Jan and N. Shar (2008) in “Entrepreneurship and Women
Empowerment”, have represented the various economic opportunities for women, developing
their entrepreneurial skills, empowering them through the cooperative sector of the economy
along with presenting ways to improve their socio-economic status. In different research paper
authors represent potential opportunities associated with development of women
entrepreneurship which provide economic upliftment. E-commerce is the sector where women
can utilize their capabilities with total freedom.
3. OBJECTIVIES OF THE STUDY

• To study motive factors that encourages Women to start online business.
• To study the problems faced by women entrepreneurs in online business.
4. RESEARCH METHODOLOGY
This study is based on both Primary data and Secondary data. Primary data are collected using
Questionnaire. Secondary data are collected through Journals, Websites, and Published articles
related to this topic.
4.1 Sample Design

A sample of 30 women entrepreneurs doing online business has been taken. Sampling is done
on the basis of simple and stratified random sampling.
4.2 Data analyzing tools

Data are analyzed by using pie charts, bar graphs and Analysis of variance (ANOVA)
techniques for motive factors of women entrepreneurs and for problems faced by women
entrepreneurs in online.

G.Lakshmi Priya and S.Smilee Bose
4.3 Variables
4.3.1 Dependent Variables
Motive factors that encourages Women Entrepreneurs in doing online business
Problems faced by Women Entrepreneurs in online business
4.3.2 Independent Variables

Age groups
Education Qualification
5. LIMITATION OF THE STUDY

This study is time consuming as it is based on primary data collection. Due to COVID-19 small
samples are covered.
6. SUCCESSFUL WOMEN ENTREPRENEURS IN ONLINE BUSINESS

With the development of science and technology some unique new e-commerce business are
coming up by the Entrepreneurs. Such online business helps countries economy and several
other sectors to bloom. Women Entrepreneurs achieve their successful position only after the
journey they came across many hurdles and challenges.
The success stories of many Women Entrepreneurs has provided digital platforms for
enterprises opportunities. Some of Women Entrepreneurs who starts-up their business in online:
Table 1
WOMEN POSITION ORGANISATION
ENTREPRENEUR
Suchita Salwan Founder & CEO Little Black Book is a online
platform for eating, shopping &
experiences. The Company's
mission is to connect users to
local businesses, through
community generated
information and
products/experiences
marketplace.
Falguni Nayar Founder & CEO Nykaa is an Indian retail seller

of beauty, wellness, and fashion
products.
Sakshi Talwar Co-Founder Rugs & Beyond provides fine
quality handmade rugs and
carpets in traditional and

modern designs to decorate any

floor for home
Radhika Agarwal Co-Founder & CEO Shop Clues provides
unstructured categories of home
and kitchen, fashion, electronics
and daily utility items
Pranshu Bhandari Co-Founder Culture Alley is an online
language education platform. It
helps in learning a new
language.
Sabina Chopra Co-Founder & EVP Operator Yatra.com is an Indian Online
travel agency and travel search
engine
Aditi Avasthi CEO & Founder Embibe is an online test
preparation platform designed
to prepare students for
competitive examinations
Aditi Gupta CEO Menstrupedia is an education
company which helps girls and
women to stay healthy and
active during their periods.
Ajaitasha CEO & Founder Frontier Market provides
communication services to
urban, suburban, and rural
customers and the firm offers
voice, data, video services and
internet services.
Anu Sridharan CEO Next Drop provides reliable as
well as accurate information
regarding water delivery with
the help of messaging.
Ashwini Ashokan Co-Founder of Mad Street Madstreet provides artificial
Founder of Mad Street lab intelligence services for all
modern day applications.
Arpita Ganesh Founder Buttercups, a lingerie company
helping women find right size

with the help of personalized

fittings and retails.
Chitra Gurnani Daga CEO & Founder Thrillophilia provides tours,
travels and holidays to tourists
to different destinations.
Debatta Upadhaya Co-Founder Time Saverz, an online home
services marketplace which
helps in connecting connecting
several home service providers
with seekers.
Garima Satija Founder poshVine provides software
services for increasing share of
spends to card issuers, frequent
flyer programs and large loyalty
program
Harpreet Kaur Co-Founder Love 4 Apple , online sales of
apple company products on
demand from the customer.
Some others like Jaya Jha, Kanika Tekriwal, kavitha Iyer, Lisa Srao, Neha Motwani, Neha
Behani, Neeru Sharma, Neetu Bhatia, Pallavi Gupta, Pankhuri Shrivatsa.
7. ANALYSIS AND FINDINGS

The sample size of our survey is 30. By analysing the raw data which was collected through
questionnaire, the following results are interpreted.
8. AGE
As age has an effect on development of entrepreneurship, the age of women entrepreneur which
has been collected through questionnaire is presented in table 2
Table 2 Respondents categorised by age

Age groups Number of respondents
20-30 27
30-40 2
40-50 1
Above 50 0
Total 30
Source: Primary

20-30
30-40
40-50
above 50
Figure 1 Respondents categorised by Age

From the above table 2, out of 30 respondents 27 respondent belong to the age group of 20-
30 years. Out of 30 respondents 2 respondents belong to the age group of 30-40 years.Out of
30 respondents 1 respondent belong to the age group of 40-50 years.Out of 30 respondents none
respondent belong to the age of above 50 years
From the above table 2 and figure 1, shows that women in the age group of 20-30 years are
most likely to start their online business as compared to women in the age group of 30-40 years.
Women in the age of 40-50 years and above 50 years are less in favour of starting their own
online business.
9. MARITAL STATUS
Marital status plays an important role for women entrepreneurs in starting their own online
business. The information regarding marital status of women entrepreneurs in online business
which has been collected through questionnaire is presented in table 3
Table 3 Respondents categorised by their Marital status

Marital status Number of respondents
Unmarried 18
Married 12
Total 30
Source: Primary
Unmarried
Married
Figure 2 Respondents categorised by their Marital status

From the above table 3, out of 30 respondents 18 respondents are unmarried

Out of 30 respondents 12 respondents are married
From the table 3 and Figure 2 given above, it shows that among the respondents most of the
women are unmarried. Women are most likely to start their online business before marriage
10. EDUCATION QUALIFICATION

Education plays a crucial role in development of women entrepreneurship in online business.
Education level of women entrepreneurs as per the information collected via questionnaire is
shown in table 4
Table 4 Respondents categorised by Education Qualification

Education Qualification Number of respondents
High school 2
Under Graduate 13
Post Graduate 10
Others 5
Total 30
Source: Primary
High School
UG
PG
Others
Figure 3 Respondents categorised by Education Qualification

From the above table 4, out of 30 respondents 13 respondents have Under Graduate
qualification for starting their own business
Out of 30 respondents 10 respondents have Post Graduate qualification for starting their
own business
Out of 30 respondents 5 respondents have qualification other than UG, PG and High school
for starting their own business
Out of 30 respondents 2 respondents have high school qualification for starting their own
business

From the table 4 and figure 3, represents that majority of respondents are highly educated
in Under Graduate and Post Graduate than in high school. Thus respondents has a good
knowledge of facilities in online business.
11. EXPERIENCE IN ONLINE BUSINESS

Experience of women entrepreneurs in online business helps them in achieving their success.
An inquiry made to women entrepreneurs about their experience in online business activity,
collected through questionnaire is shown in the table 5
Table 5 Respondents are categorised by their experience in doing online business

Years Number of respondents
0-1years 15
1-2 years 6
2-3 years 6
Above 3 years 3
Total 30
Source: Primary
0-1 year
1-2 years
2-3 Years
above 3 years
Figure 4 Respondents are categorised by their experience in doing online business

From the above table 5, Out of 30 respondents 15 respondents have the experience of 0-1
year in doing online business
Out of 30 respondents 6 respondents have the experience of 1-2 years in doing online
business
Out of 30 respondents 6 respondents have the experience of 2-3 years in doing online
business
Out of 30 respondents 3 respondents have the experience of above 3 years in doing online
business
From the table 5 and figure 4 given above , majority of women entrepreneurs have the
experience of 0-1 year. This shows that in emerging technology women shows their interest in
starting their own online business.

12. KINDS OF BUSINESS THEY DO IN ONLINE

Online business enables women entrepreneurs to make earnings in terms of their creativity.
Various kinds of online business of women entrepreneurs as per the information collected via
questionnaire is shown in table 6
Table 6 Respondents are categorised by types of business they do in online

Types of business Number of respondents
Clothes 9
Food items and catering services 4
Jewellery and cosmetics 5
Online classes 2
Tourism and ticket booking 2
Accessories like electronic items 4
Online marketing 2
Others 2
Total 30
Source: Primary
10
9
8
7
6
5
4
3
2
1
0
Figure 5 Respondents categorised by types of business they do in online

From the above table 6, Out of 30 respondents 9 respondents are selling clothes in online .
Out of 30 respondents 5 respondents are selling jewellery and cosmetics in online. Out of 30
respondents 4 respondents are doing food items and catering service in online.Out of 30
respondents 4 respondents are selling electronic accessories in online.Out of 30 respondents 2
respondents are involved in online marketing.Out of 30 respondents 2 respondents are taking

online tutoring.Out of 30 respondents 2 respondents involved in tourism and ticket booking

activities in online
Out of 30 respondents 2 respondents are in other branding activities in online
From the table 6 and figure 5 given above, Majority of women are involved in online
clothing business followed by jewellery and cosmetics, catering services, electronic accessories
and less involved in online tutoring, online marketing and branding activities.
13. MOTIVE FACTORS THAT ENCOURAGES WOMEN TO START

ONLINE BUSINESS
Motivation is the essential component for every Entrepreneur’s success and it builds, leads,
innovates, executes and inspires to do something new and it plays a important role for
determining their level of performance. Motivation factors are the internal factors that integrates
Human’s behaviour. Motivation Factors are classified into 2 types Internal factors and external
factors. Internal factors like Innate capacity, family status, environment, education qualification
etc. External factors like government supports, Infrastructure facilities, support from banks,
financial institutions and non financial institution etc..
Economic Independence ,Women entrepreneur is independent if she runs a business without
any dependent on others in decision making and financial assistance. Online business creates
freedom and flexibility for women to start their own business. Dissatisfaction with the existing
jobs, when women is not satisfied with her current job as she feels no opportunity in progressing
career growth, she can start own business with aim of earning more profits. Online platform
helps women entrepreneurs in earning profits. Self Interest, One of the major capital for every
entrepreneur. Self confidence and Strong Willingness create trust and determination to start
new online business and helps to overcome problems in future. Technical Knowledge, In recent
days many women entrepreneurs with high competence in their ideas have been primarily using
internet and mobile devices. Encouragement from family members, family plays a key role for
women entrepreneurs and helps in career decision as they acts as personal consultants and
mentors. Family supports women entrepreneurs to do online business. Self Prestige and social
status, status of women entrepreneurs will certainly have a special pride rather than being an
employee. Potential Market, an important part for business future growth. It is a set of target
customers who create shares in the market. Online business helps in reach of global customers.
Less time consuming, one of the advantage of online business is cost savings and time saving.
Table 7 Factors that motivates women entrepreneurs

Motive factors Number of Respondents
Freedom and Flexibility 8
Family support 4
Business knowledge 3
Time saving 3
Small Investment 2
No need of Physical Space 3
Easy to handle online business 2
Good profit 2
Easy to reach global customer 3
Total 30
Source : Primary

By analysing the above table 7, it can be seen clearly that freedom and flexibility is the main
reason for the women to start online business. Next strong is that they have family support
followed by business knowledge, less time consuming , easy global reach and absence of
physical space. Less favourable reasons are they have good profit, small investment and easy
in handling online business.
Hypothesis
H0: There is no significant difference between Education Qualification with Motive factors that
encourage online women entrepreneur
H1: There is significant difference between Education Qualification with Motive factors that
encourage online women entrepreneur
Table 8
Education Motive factors that encourage women Entrepreneur
Qualificati Freedo Famil Busines Time Small No Easy Goo Easy to Total
on m and y s savin investme need to d reach
flexibili suppo knowle g nt of handl profi global
ty rt dge physic e t custom
al ers
space
High 1 1 2
school
Under 4 4 2 1 1 1 13
graduate
Post 2 1 1 1 3 1 1 10
graduate
Others 2 1 1 1 5
Total 8 4 3 3 2 3 2 2 3 30
Number of Observation (N) =30
Total of all Observations (T)= 30
Correction Factor (T2/N)=302/30= 30
Total Sum of Square (SST) = 66-30= 36
Column Sum of Square (SSC)= 32-30= 2
Row Sum of Square (SSR)= 33.111-30= 3.111
Table 9 Analysis of Variance

Source of Sum of Square Degree of Mean sum of Variance ratio
variance (a) Freedom (b) square (a/b)
Between Motive SSC C-1 MSC Fc= 1.7161/0.25
factors 2 8 0.25 = 6.8644
(Columns)
Between SSR R-1 MSR Fr=1.7161/1.037
Education 3.111 3 1.037 =1.6548
Qualification
(Rows)
Error SSE N-C-R-1 MSE
30.889 18 1.7161
Total SST N-1
36 29

ndf for columns means (18,8)

ndf for rows means (18,3)
The table value of F at 5% level (18,8) df = 3.17
Interpretation
In the first case calculated value of F (6.8644) > the table value of F (3.17)
In the second case calculated value of F (1.6548) < the table value of F (8.67)
Therefore H0 is Rejected
Hence there is significant difference between Education Qualification with Motive factors
that encourage online women entrepreneur.
14. PROBLEMS FACED BY WOMEN ENTREPRENEURS IN ONLINE

BUSINESS
In developing countries like India, a lot of women are enters into self-employment by entering
new business in respect of restriction they face such as, low level of education, lack of
knowledge in Information Technology, finance and capital shortage, tradition, religious and
culture factors. Despite of these factors many women have emerged as successful entrepreneur
in recent years. Women entrepreneurs in online business requires necessary amount of attention
from customers and in order to get every entrepreneur needs to invest huge amount on
marketing and other promotional activities.
• Search engines and social media networking is the base for online business but it is
quite expensive. While starting an online business requires huge capital at the early
stage.
• Recruiting right employees for work is one of the greatest challenge for women
entrepreneurs in e-business.
• Conducting market research to identify target market and prospecting customers is
the challenge in online business.
• As online business transactions are carried out on internet. The sales services takes
place through online platforms requires caution or it may be misused by unidentified
people.
• Good and effective customer services is the obstacle for women entrepreneur for
maintaining good reputation. Customer satisfaction is the major problem in online
business.
• Limited access of technical knowledge.
• Tough competition .
• Balancing between family and business.
By analysing the above given table 10, it is found that most women entrepreneurs faced the
problem of starting their online business is competitors. The next problem is network issues,
Time management, marketing problems, dealing with unknown customers and network issues.
Less negative reasons are financial shortage, lack of technical knowledge and problems in
identifying and prospecting customers, hiring right employees and security threats.

Table 10 Problems faced by online Women entrepreneurs

Problems Number of Respondents
Financial shortage 3
Hiring Right employees 1
Competitors 5
Identifying and Prospecting 2
customers
Network problems 4
Security threats 1
Handling latest technology 2
Time management 4
Unknown customers 4
Marketing 4
Total 30
Source: Primary
Hypothesis
H0: There is no significance difference between age group with problems faced by online
women entrepreneurs.
H1: There is significance difference between age group with problems faced by online women
entrepreneurs.
Table 11
Age Problems faced by women entrepreneurs
group Financ Hiri competit Identifyi Netw Secur Hand Tim Unkno mar to
(in ial ng ors ng and ork ity ling e wn keti ta
years) shorta righ prospect probl threat latest man custom ng l
ge t ing em tecnol age ers
peo custome ogy men
ple rs t
20-30 3 1 5 2 4 4 4 4 2
7
30-40 1 1 2
40-50 1 1
Total 3 1 5 2 4 1 2 4 4 4 3
0
Number of Observation (N) =30
Total of all Observations (T) = 30
Correction Factor (T2/N) =302/30= 30
Total Sum of Square (SST) = 106 - 30= 76
Column Sum of Square (SSC) = 36-30= 6
Row Sum of Square (SSR) = 73.4-30 = 43.4
Sum of Error (Residual) SSE = SST- SSC- SSR = 26.6

Table 12 Analysis of Variance

Source of variance Sum of Degree of Mean sum of Variance ratio
Square Freedom (b) square (a/b)
(a)
Between Problems faced SSC C-1 MSC Fc=1.477/0.667
by Women 6 9 0.667 = 2.214
Entrepreneurs(Columns)
Between Age Groups SSR R-1 MSR Fr=21.7/1.477
(Rows) 43.4 2 21.7 =14.692
Error SSE N-C-R+1 MSE
26.6 18 1.477
Total SST N-1
76 29
ndf for columns means (18,9) 2.96
ndf for rows means (2,18) 3.55
Interpretation
In the first case calculated value of F(2.214) < the table value of F (2.96)
In the second case calculated value of F (14.692) > the table value of F (3.55)
Therefore H0 is Rejected
Hence there is significance difference between age group with problems faced by online women
entrepreneurs.
15. CONCLUSION
In the last 3 decades, contribution of women in the field of entrepreneurship has been expanding
at a considerable rate in country’s economic growth. Generally women have the capacity to
perform dual role by taking care of household activities as well as they can built their career
with the help of E-Commerce.
In olden days, women became entrepreneurs due to push factors like poverty, Husband’s
death, illness, need of additional income etc. but today in Online networked environment
women started their ventures because of Innovation, passion, achievement and risk taking
ability. The main reason for choosing online market place is minimum investment, ease of work
from home and global reach.
With the advantage of E-Commerce today, large number of women have become financially
independent by selling products online and has freedom from the comfort of their homes.
Women are selling products in online in the areas of business like clothing, catering, teaching,
marketing, tourism and travelling etc.
Based on the results analysed from the respondents, the main motive factor that encourage
women entrepreneur in online business is ”Freedom and Flexibility”. From this paper by
rejecting null hypothesis (H0) ‘ There is no significant difference between Education
Qualification with motive factors that encourage Online women entrepreneur. It is concluded
that there is significant difference between Education Qualification with motive factors that
encourage Online women entrepreneur.
Though there are many factors that encourage women entrepreneurs, still they are facing
some problems in selling products through online. Therefore some efforts has to be made to

solve their problems by conducting workshops, and training programmes in various marketing
process, delivery process, packaging and labelling , and after sales services.
After completing the results of analysis and findings, the study found that the main problem
faced by women entrepreneur in online business is “Competitors”. From this paper by rejecting
null hypothesis (H0) ‘ There is no significant difference between age group with problems faced
by Online women entrepreneur. It is concluded that there is significant difference between age
group with problems faced by Online women entrepreneur.
16. SUGGESTIONS
•The family members of women entrepreneurs has to offer help and support in their
domestic work so that women entrepreneurs can develop their career and achieve their
success.
• Women entrepreneurs must have updated knowledge in technology and aware of
fraudulent activities in online business.
• The role of Educational institutions and financial institutions is necessary for women
participation in Small and Medium Enterprise (MSME).
• Women entrepreneurs has to eliminate negative people around them.
• Self-confidence and self-believe is the key of every successful women entrepreneurs
which in turn creates ideas into opportunities.
• Getting continuous feedback from customer helps women entrepreneur to analyse their
Strength, Weakness, Opportunities and Threats (SWOT) leads to expansion Business in
online.
• NGO’s and Government should empower women by providing training programmes ,
creating awareness, conducting seminars and workshops and giving entrepreneurial
projects to them.
Empowerment of women entrepreneurs in online business creates employment
opportunities leads to development of country’s economy that automatically leads to
contribution in women entrepreneur’s family.
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Hoai Le Nguyen, Claudia-Lavinia Ignat
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Hoai Le Nguyen, Claudia-Lavinia Ignat. An Analysis of Merge Conflicts and Resolutions in Git-based
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An Analysis of Merge Conflicts and Resolutions in

Git-based Open Source Projects
Hoai Le Nguyen · Claudia-Lavinia Ignat
Received: date / Accepted: date
Abstract Version control systems such as Git support parallel collaborative

work and became very widespread in the open-source community. While Git
offers some very interesting features, resolving conflicts that arise during syn-
chronization of parallel changes is a time-consuming task. In this paper we
present an analysis of concurrency and conflicts in official Git repository of
four projects: Rails, IkiWiki, Samba and Linux Kernel. We analyse the col-
laboration process of these projects at specific periods revealing how change
integration and conflict rates vary during project development life-cycle. We
also analyse how often users decide to rollback to previous document version
when the integration process generates conflicts. Finally, we discuss the mech-
anism adopted by Git to consider changes made on two continuous lines as
conflicting.
Keywords Version control systems · Parallel work · Conflicts
1 Introduction
Computer supported collaboration is an increasingly common occurrence that

becomes mandatory in academia and industry where the members of a team
are distributed across organizations and work at different moments of time.
Version control systems are popular tools that support parallel work over
shared projects and offer support for synchronization of parallel changes on
those projects. Version control systems can be classified into centralised version
control systems (CVCSs) and decentralised version control systems (DVCSs).
Hoai Le Nguyen
Université de Lorraine, CNRS, Inria, LORIA, F-54000 Nancy, France
E-mail: hoai-le.nguyen@inria.fr
Claudia-Lavinia Ignat
Université de Lorraine, CNRS, Inria, LORIA, F-54000 Nancy, France
E-mail: claudia.ignat@inria.fr
2 Hoai Le Nguyen, Claudia-Lavinia Ignat
CVCSs such as CVS (Berliner, 1990) and Subversion (Collins-Sussman

et al., 2004) rely on a client-server architecture. The server keeps a complete
history of versions while clients keep only a local copy of the shared documents.
Users can modify in parallel their local copy of the shared documents and
synchronize with the central server in order to publish their contributions and
make them visible to the other collaborators.
DVCSs such as Git (2005), Mercurial (2005) and Darcs (2003) became
popular around 2005. These systems rely on a peer-to-peer architecture where
each client keeps the history of versions plus a local copy of the shared doc-
uments. Users can work in isolation on their local repositories. They can also
synchronize their local repository with the ones of other collaborators.
Even if CVCSs are largely used in academia and industry they feature
some limitations due to their centralised architecture: they offer a limited
scalability and limited fault tolerance, administration costs are not shared
and data centralisation in the hands of a single vendor is an inherent threat
to privacy. On the other side, DVCSs overcome these limitations of centralised
architectures. Their peer-to-peer architecture allows them supporting a large
number of users and tolerating faults. Each user keeps a copy of the history
and decides with whom to share it without storing it on a central server. These
features made DVCSs widely used in the domain of open software development
where projects have often a large number of contributors.
Studies showed that in large projects the partition of software modules
among developers is limited and developers can contribute to any part of
the code (Gutwin et al., 2004). In Git, users can synchronize their changes
with other users working in parallel with them. In this process, a merge is
performed between local changes and remote changes. Similar to other com-
mercially available merge tools, Git uses a textual merging technique (Mens,
2002) where software artefacts, i.e. files, are viewed as flat text files. Merg-
ing approaches are line-based, where lines of text are considered as indivisible
units. If concurrent changes refer to the same file, we say that these changes are
conflicting. Conflicts on a file can be automatically resolved or they need user
intervention for their resolution. We call the former category automatically
resolved conflicts and the latter category unresolved conflicts. If conflicting
changes refer to different non-adjacent lines of the file, the conflict is auto-
matically resolved by the system. If, on the contrary, conflicting changes refer
to the same or adjacent lines of the file, the conflict cannot be automatically
resolved and the user has to manually resolve it. Unresolved conflicts also oc-
cur if a file is renamed and modified/deleted concurrently, if it is modified
and deleted concurrently, if it is renamed concurrently by two users, if a user
renames a file with the same name as another user gives to a concurrently
created file and if two users concurrently add two files with the same name.
Note that by the name of a file we understand the whole path identifying that
file.
Conflicts are costly as they delay the development process (de Souza et al.,
2003). In the period of time between conflicts occur and they are discovered
and understood, they might grow and become difficult to resolve. Developers
Title Suppressed Due to Excessive Length 3
may postpone integrating parallel work as they fear that conflicts may be hard
to resolve. The potential conflicts concern makes parallel work to diverge more
and conflicts to more likely to happen and grow.
Understanding how often and when conflicts are more likely to happen
during the development process and how users resolve them can help propos-
ing awareness mechanisms that can prevent conflicts from happening. This
study could help proposing better merging approaches that minimize conflicts
that users have to manually resolve. In this paper we study traces of projects
developed with Git in order to quantitatively analyse the different types of
textual conflicts at the level of files that arise at the different development
cycle phases. One particular type of unresolved conflict that we study is that
referring to adjacent lines. If concurrent changes occur on two adjacent lines
Git signals an unresolved conflict, but not in the case of two lines separated
by two or more lines. As there is no reason why these cases are treated differ-
ently, we aim studying whether developers resolve them differently. We also
aim quantitatively measuring merge user satisfaction after a conflict resolution
in terms of how often users roll back to a previous version. Even if several ex-
isting studies focused on parallel changes and conflicts on Git-based projects
(Brun et al., 2013; Kasi and Sarma, 2013), they did not analyse fine-grained
conflicts at file level and their resolution mechanisms.
Several tools rather than using textual merging, use syntactic or semantic
merging (Mens, 2002). Syntactic merging takes the syntax of software arte-
facts into account, while semantic merging considers semantic information.
Studies such as Brun et al. (2013) and Kasi and Sarma (2013) considered both
textual conflicts as result of textual merging and higher order conflicts that
are conflicts at semantic level that cause compilation errors or test failures.
Other studies such as de Souza et al. (2004) studied indirect conflicts when
changes to one software artefact affect concurrent changes to another artefact.
In de Souza et al. (2004) authors proposed the social call graph that describes
dependencies between software developers for a piece of code. The social call
graph combines the call graph data structure that contains all the dependency
relationships of a software application with authorship information. Our study
does not investigate indirect and higher level conflicts and focuses uniquely on
conflicts related to the same file with a particular attention for textual conflicts
as used by main DVCSs such as Git.
The rest of the paper is organized as follows. In Section 2 we explain
briefly related works. Section 3 presents our conflicts measurement during the
merge process. Section 4 discusses implications for design for our study and
some limitations of analysing Git repositories. Section 5 gives some concluding
remarks.
2 Related work
In this section we present some studies on parallelism of changes performed in

version control systems.
The user study presented in Reiher et al. (1994) reports on conflict resolu-
tion experiences with the optimistic file system Ficus. Conflicts were classified
into update/update, remove/update and naming conflicts. Update/update con-
flicts appear when two concurrent updates are performed on the same file.
Remove/update conflicts appear when an update of a file and the removing of
that file were performed concurrently. A naming conflict occurs when two files
are independently created with the same name. The study found out that only
about 0.0035% of all updates made to non-directory files resulted in conflicts
and among them less than one third could not be resolved automatically. Au-
thors mentioned that conflicts that cannot be resolved automatically are any
update/update concurrent changes on source code or text files as they have ar-
bitrary semantics and therefore require user intervention. Note that in contrast
to the definition of conflicts used in Reiher et al. (1994), in the terminology
of version control systems two updates done on the same file (source code or
textual) lead to non-automatically resolved conflicts only if the updates refer
to the same or adjacent lines in the file. All update/remove conflicts required
human intervention and about 0.018% of all naming conflicts led to name
conflicts which have to be resolved by humans.
In Perry et al. (2001), the authors presented a study about parallel changes
in the context of a large software development organization and project. The
study analyses the complete change and quality history of a subsystem of
the Lucent Technologies’ 5ESS over a period of 12 years. Each set of change
requests representing all or part of a solution to a problem was recorded by
the system. When a change from this set was made on a file, the system kept
track of the lines added, edited or deleted. This set of changes composes a
delta. It was found that 12.5% of all deltas were made to the same file by
different developers within a day. 3% of all these deltas made within a day by
different developers physically overlap. However, interference of these deltas is
analysed over a quite large period of time (1 day) and not all these deltas are
performed concurrently.
In Zimmermann (2007) authors investigated four large open-source projects
(GCC, JBoss, JEdit and Python) and found that in CVS the integration rate
that measures the percentage of concurrently modified files over all modified
files is very low (between 0.26% and 0.54%). The study found that the conflict
rate, i.e. the proportion of files with unresolved conflicts over concurrently
modified files, varies between 23% and 47%. Low integration rates indicate
that the parallel changes within single files are rare and have small impact
to the development process. High conflict rates indicate that parallel changes
affect the same location within a file or can not be integrated automatically
by CVS.
Only few studies analysed parallel changes and conflicts for projects devel-
oped using DVCSs. In Brun et al. (2013) and Kasi and Sarma (2013), authors
studied the merge conflict rate of merges for several open-source projects us-
ing Git repositories. They found that the average merge conflict rate was 16%.
However, these studies did not analyse the types of conflicts during merge
and the frequency of conflicts at file level as measured in Zimmermann (2007).
Also these studies did not analyse quantitatively what are the resolution mech-
anisms adopted by users.
In Brindescu et al. (2014) analysed how centralised and distributed version
control systems influence the practice of splitting, grouping and committing
changes. However, this study did not analyse merge commits that represent
decisions on conflict resolution. Our study is mainly focused on studying con-
flicts and therefore we analysed developers merging behaviour through merge
commits.
In McKee et al. (2017) authors propose a qualitative study on the factors
that impact how practitioners approach merge conflicts and the difficulties
they face when resolving conflicts. The study was conducted based on semi-
structured interviews on 10 software practitioners across 7 organizations. The
study found that the factors that mostly describe merge conflict difficulty
are complexity of conflicting lines of code, the knowledge/expertise in area of
conflicting code, the complexity of the files with conflicts and the number of
conflicting lines of code. Our study is complementary to McKee et al. (2017)
and studies quantitatively textual conflicts inside a file and investigates dif-
ferent aspects such as their frequency, their length and their localisation and
the ways developers resolve those conflicts such as by maintaining concurrent
changes or rollbacking to previous code versions. It is important to understand
what types of conflicts arise at the different moments during the lifetime of
a project. This can help tool designers and developers to choose the different
tools and techniques that can be applied during the lifetime of a project.
In conclusion, no study quantitatively analysed fine-grained conflicts inside
files in DVCSs and how people resolve these conflicts.
3 Measurements
In order to measure the level of parallelism and the proportion of conflicting

modifications in DVCSs, we adopted an experimental methodology where we
analysed the corpus of four large open-source projects developed using Git:
– Ruby on Rails (Ruby, 2015) is a web framework, with integrated support
for unit, functional, and integration testing. We analysed version 5.0.0.al-
pha of the Rails.
– IkiWiki (IkiWiki, 2015) is a wiki software system that compiles wiki pages
into HTML pages for publication. We analysed IkiWiki version 3.0.
– Samba (Samba, 2015) is an implementation of networking protocols to
share files and printers between Unix computers and Windows computers.
We analysed Samba 3.0.x.
– Linux Kernel (LinuxKernel, 2015) is an implementation of a Unix-like
computer operating system kernel. We analysed version 4.x of the Linux
kernel.
Beside the large size and the popularity of these projects, they are represen-
tative for the different software development pull-based (Gousios et al., 2014)
models that they adopt. In practice, the core-development-team will organize

at least one repository as the primary repository where the latest approved
changes can be found. Contributors can clone from this official repository. How-
ever, only the core-development-team has the write-access to commit directly.
Other contributors need to use the pull-based development model in which a
contributor creates a pull-request for his changes. A core-team’s member then
inspects the changes and decides to pull and merge contributor’s changes to
the main repository or not. And in some cases, contributors are requested to
update or add more changes before their pull-request is accepted. Nowadays,
the pull-based model is naturally supported by web-based hosting services
such as GitHub (2008) and Bitbucket (2008).
Rails project uses pull-request model which is naturally supported by
GitHub (2008). Contributors can fork (clone) from the official GitHub repos-
itory and contribute via GitHub’s pull-requests. In a pull-request, reviewers
and its contributor communicate directly using pull-request’s comments. These
comments are available to other users and they can participate into this conver-
sation. Afterwards a pull-request can be merged to the main line or declined.
IkiWiki looks like a private repository where contributors send their patches
to Josey Hess, the main developer of the project. Samba uses a shared repos-
itory among registered contributors. It uses an auto-build system for code-
review process. Contributors need to join a technical mailing-list before con-
tributing. Linux Kernel uses a pull-based model via mailing-list. Contributors
need to send their patches to the appropriate subsystem maintainer’s mailing-
list in charge of the different parts of the project.
Table 3 presents some details about these projects: the period of their
development (until 05-October-2015), the number of commits, the number of
contributors (authors), the number of created files during the lifetime of the
project and the number of existing files on 05-October-2015. Note that if a file
is moved during the lifetime of the project from a place to another, we counted
it as a new created file.
Project Period No. of No. of No. of No. of

name (days) commits authors created files existing files
Rails 3,967 19,375 3,422 10,272 2,984

IkiWiki 3,496 53,625 982 4,610 3,362
Samba 7,094 100,301 386 33,626 7,582
Kernel 5,132 547,515 14,395 90,173 51,567
Table 1 Open source projects developed using Git
In contrast to CVCSs, Git does not support the centralized logging feature
of all user activities. The best overview of user activities is provided by the
commit history (including merges) from the primary repository. To identify
concurrences and conflicts in each project, we created a shadow repository
and recursively re-integrated developer’s changes into this repository. In other

words, by means of Python scripts (GitChangesAnalyzer, 2017) we re-played
all merges that were performed during the development period of each project.
3.1 Integrations and conflicts on files
We first determined the number of concurrent updates to a same file and then
the number of concurrent updates to a same file that resulted in unresolved
conflicts. Similar to Zimmermann (2007) we computed the integration rate
and conflict rate as provided in Table 2. File updates represents the total
number of updates to files. A file can be updated several times throughout the
development cycle. Integration rate represents the proportion of concurrent
updates to a same file over all updates to files. Conflict rate is calculated by the
proportion of updates to a same file that resulted in unresolved conflicts over
concurrent updates to files. The file updates were collected from all commits
of the project. And by re-integrating all developer’s changes, we computed the
concurrent updates to a same file and the concurrent updates to a same file
that resulted in unresolved conflicts.
Project File updates Integration Unresolved

name rate conflict rate
Rails 117,960 4.04% 16.26%

IkiWiki 37,327 1.08% 50.50%
Samba 306,182 0.68% 87.84%
Kernel 1,278,247 10.99% 4.86%
Table 2 Concurrency and conflicts on files
We can notice that Kernel and Rails projects have larger integration rate
than IkiWiki and Samba. For instance, integration rate in Kernel project is
10 times larger than IkiWiki and 16 times larger than Samba. This can be
explained by the large size of Kernel project in terms of the number of files. In
contrast with the integration rate, Rails and Kernel have smaller conflict rates
than IkiWiki (50.50%) and Samba (87.84%). We do know that Rails is a large
project using advantages of GitHub, which supports pull-based model natu-
rally. GitHub interface allows not only the author of a pull-request and the
reviewer but also other contributors and core-team members to discuss about
that pull-request and its issues. It brings a big advantage of sharing collabora-
tors knowledge to solve problems during integration. In case of Linux Kernel,
it uses pull-based model via mailing list with a list of subsystem maintainers.
It also has a list of delegated servers, such as linux-next, where commits are
tested before they are pushed to primary repository (German et al., 2015).
On the other side, Samba uses shared repositories among contributors and
IkiWiki is maintained as a private repository by Josey Hess. Nowadays, all of

them provide a list of Todo tasks and a list of Bugs where contributors can
focus their work to avoid conflicting integration.
The lack of a central server that holds a reference copy of the project intro-
duces more parallelism between user versions allowing them to diverge more
in DVCSs than in CVCSs. For instance, Kernel, Rails, IkiWiki and Samba
projects developed in Git have significantly (99% confidence level) higher in-
tegration rate (22, 8, 2 and 1.5 times respectively) than projects in CVS anal-
ysed in Zimmermann (2007). However, the higher integration rate does not
result into higher conflict rate. For instance, Kernel and Rails have 5 and 1.5
times respectively lower conflict rate than projects in CVS whereas Samba
and IkiWiki have almost 2 times higher conflict rate. The conflict rate in Git’s
projects depends on collaboration process management.
Project Content Remove/Update Naming

name conflict conflict conflict
Rails 89.68% 2.97% 7.35%

IkiWiki 46.31% 1.48% 52.22%
Samba 64.47% 34.44% 1.09%
Kernel 90.96% 8.63% 0.41%
Table 3 Proportion of conflict types
We also measured the proportion of the different conflicts types: content

conflicts referring to conflicts inside a file, remove/update conflicts referring
to concurrent removal and update of a file and naming conflicts referring to
concurrent renaming of the same file or of two files with the same name.
Table 3 presents the proportion of conflict types of four projects. We found
that content conflict is far the most popular type of conflict with a proportion
of 46% - 90% from all conflict types.
3.2 Integrations and conflicts based on release dates
In the previous section we presented the integration rate and conflict rate
of four projects over their whole development period. However during their
development life-cycle, activities are not equally distributed. Our hypothesis
is that collaborative activities achieve some peaks around project release dates,
such as periods of one or two weeks before a release date. To gain a better
understanding about collaboration during those active periods, we conducted
an analysis about integrations and conflicts based on project release dates.
Figure 1 illustrates four active periods of one week length before and after
respectively the release date (RD). We denote these periods as follows: B2W
(between two weeks before RD and one week before RD), B1W (between one
week before RD to RD), A1W (between RD to one week after RD) and A2W
(one week after RD to two weeks after RD). We also analysed B4W, B3W,
A3W and A4W.
Release date V1.0
-2 weeks -1 weeks +1 weeks +2 weeks
Fig. 1 Analysis based on release date
3.2.1 IkiWiki
There are three official versions of IkiWiki, however the first two versions did
not introduce any concurrency nor conflict. In fact, at that time, IkiWiki was
developed by Josey Hess only. We analysed the latest version V3.0 with a
release date on 31-12-2008. The result is presented in Figure 2.
Fig. 2 IkiWiki-V3.0, integration and conflict rate on files
The result shows that one week before RD, the integration rate is very high
(29.41%) with a conflict rate of 46.67%. Also, the integration rate decreases
in the next two weeks after RD(A1W, A2W) and increases in the third and
the fourth weeks after RD (A3W, A4W). All integrations in A1W, A2W and
A4W are successful and all integrations in A3W generated conflicts.
This behaviour can be explained by the policy adopted by IkiWiki where

contributions are merged by Josey Hess just one week before RD. Figure 3,
extracted from IkiWiki official site (IkiWiki, 2015), is an illustration for this
explanation. Many merges and commits are submitted close to RD. There are
still some minor integrations such as bug-fixing after RD. We also analysed
the following four weeks after A4W (A5W to A8W) and did not find any
integration nor conflict. So we can say that for IkiWiki, the integration of
version V3.0 begins one week before the official release date and lasts four
weeks after that release date.
Fig. 3 IkiWiki-V3.0, commits in the week before RD
3.2.2 Samba
Samba community started using Git as its main repository from version 3.2.
We chose to analyse three Samba versions: 3.2, 3.3 and 3.6 based on the number
of merges between B4W and A4W. In fact we could not find any merges in
the period (B4W-A4W) in other versions (4.0, 4.1, 4.2, 4.3). The results are
presented in Figure 4 and Figure 5.
Figure 4 shows that the integration rates of version 3.2 and 3.3 are almost
similar. They have high integration rates in the week before RD, in the second
week after RD and in the fourth week after RD. These integration rates are
2 times (for V3.2, B1W), 6 times (for V3.2, A2W), 3 times (for V3.3, B1W)
and 4 times (for V3.3, A2W) respectively higher than the overall integration
rate (0.68%, Table 2).
The integration process in version 3.6 changed compared to versions 3.2
and 3.3. Version 3.6 had integrations only in the two weeks before RD and
the first week after RD (B2W and A1W). Furthermore, its integration rate is
three to six times lower than in versions 3.2 and 3.3.
In Figure 5, we can see that some integrations in version 3.2 and 3.3 in A2W
period resulted in conflicts and all other integrations in B4W-A4W period are
successful. Specially version 3.6 does not introduce a single conflict during
B4W-A4W. In fact, starting from version 3.6, each release version officially
Fig. 4 Samba, integration rate on files
Fig. 5 Samba, conflict rate on files
has a series of pre-release (pre) versions and release-candidate (rc) versions.

For version 3.6, it has three pre versions (3.6pre1, 3.6pre2, 3.6pre3) and three
rc versions (3.6rc1, 3.6rc2, 3.6rc3). It means that most collaboration works are
done in pre and rc versions, not in official release version 3.6. It also explains
why we could not find any merges in B4W-A4W of other versions after 3.6.
3.2.3 Rails
The first official version (1.0) of Rails was released in 13-December-2005. How-
ever, the most active periods started from version 3.1. We chose to analyse the
following Rails versions: 3.1, 3.2, 4.0, 4.1 and 4.2. The results are presented in
Figure 6 and Figure 7.
Fig. 6 Rails, integration rate on files
Versions 3.1 and 4.2 have high integration rates in B3W-A3W periods.
Version 3.2 and 4.0 have two distinct active periods of integration: B3W-B2W
and A1W-A3W. Version 4.1 has three distinct active periods of integration:
B4W-B3W, B1W-A2W and A4W. Generally, for versions 3.2 and 4.0 the inte-
gration was done in the two weeks before the release date (B3W-B2W). Their
integration rates in B1W are very low: 0.83% (V3.2) and 1.26%(V4.). However,
only version 3.2 is conflict-free in B1W while version 4.0 has a high conflict
rate (30%). In contrast, versions 4.1 and 4.2 have high integration rates in
B1W: 30.93% and 18.48% respectively for V4.1 and V4.2. They also have high
conflict rates in B1W: 30.93% (V4.1), 23.08%(V4.2). We can see that the inte-
gration process in Rails had changed from version 3.1 with a high integration
rate in B1W to versions 3.2 and 4.0 with a very low integration rate in B1W.
Then the integration rate became very high in versions 4.1 and 4.2.
Fig. 7 Rails, conflict rate on files
3.2.4 Linux Kernel
Linux Kernel community started using Git as the main repository in version
2.6.x. We chose to analyse the versions 2.6.39, 3.0, 3.1, 3.19, 4.0 and 4.1. Each
version was developed in 2-3 months. The versions 2.6.39, 3.0, 3.1 and 3.19
were released in 2011 while 4.0 and 4.1 were released in 2015. We analysed
how the collaboration process in Linux Kernel was changed over years.
Figure 8 shows that with the exception of V3.19, the five other versions
have almost similar integration trends with an active period of integration
of three weeks after RD(A1W-A3W). It has 4-8 times higher integration rate
than other periods. For version 3.19, the active period of integration is two
weeks before RD(B2W-B1W) with a 7 times higher integration rate.
In fact, Linux Kernel community uses a development process called ‘merge
windows’. At the beginning of a new version development cycle - right after
the official release date of previous version - the ‘merge window’ is opened.
The bulk of changes is merged during this time. The ‘merge window’ lasts for
approximately two weeks. After this period a series of release-candidates (rc)
are proposed over the next six to ten weeks. On this time, only patches which
fix problems are allowed to be submitted to the mainline. This explains why
in Linux Kernel, the most active period of integration is A1W-A3W. Note
that all the changes integrated during the merge window have been collected,
tested and staged ahead of time. It keeps the conflict rate of Linux Kernel in
this period quite low (3.6%-8.39%) in comparison to active periods of other
projects such as Rails (40%, A2W), Samba (25%, A2W), IkiWiki (46%, B1W).
Fig. 8 Linux Kernel, integration rate on files
Additionally, Figure 9 shows that conflict rate in B2W is sightly higher than in
A2W although A2W is the most active period of integration. We can explain
that integration before the RD has higher chance to result into conflicts.
3.2.5 Overall
By analysing the collaboration process of these projects at specific time periods

which are close to release dates, we can reveal how change integration evolves
over time. In IkiWiki (3.0), Samba (3.2, 3.3) and Rails (3.1), an ‘old integration
style’ was found in which most integration works were submitted just one
week before release date (B1W). This style was changed in the next versions
of Samba (3.6) and Rails (3.2, 4.0) that is integration works were submitted
two weeks before release date. Moreover, the integration process of Rails was
changed also in its next versions (4.1, 4.2). This time, it became worst with
very high integration rate in B1W (2.5-3.5 time higher than in version 3.1).
Linux Kernel, a special project, has a more stable integration process which
is called ‘merge window’. This integration process was changed sightly over
its versions. With this analysis, we can know when Samba community started
using pre-release and release-candidate versions and how the ‘merge window’
is used effectively in Linux Kernel. However, not all the stories are revealed
such as why version 3.19 has a different active period (B2W) in comparison
with other Linux Kernel versions.
Table 4 presents the proportion of conflict types based on Release date.
Our analysis revealed that content conflict ‘CONFLICT (content)’ is the most
Fig. 9 Linux Kernel, conflict rate on files
popular conflict type with 93.3%, 100%, 76%-100%, 81.85%-97.41% over all
conflicts respectively in IkiWiki, Samba, Rails and Linux Kernel.
In addition, we measured the Spearman’s rank correlation coefficient (Rho)
(SpearmanRankCorrelation, 2018) between integration rate and conflict rate.
We collected data points based on the release date. The result which is pre-
sented in Table 5 shows that the correlation between them is none or very weak
in both Linux (48 data points, negative monotonic) and Rails (18 data points,
positive monotonic). We do not have enough valid data points for IkiWiki and
Samba.
3.3 Conflict resolution
Several files can be in conflict during a merge. We counted the total number of
merges performed during the lifetime of the project and the number of merges
that leaded to unresolved conflicts. Table 6 gathers these results of all projects
analysed. When a merge is not resolved automatically by Git, users need to
resolve it manually. A user can decide to rollback to a previous version. We
provide also the rollback rate, i.e the number of times user uses rollback action
over all the merges that contain unresolved conflicts. The rollback rate is lower
in Kernel and Rails compared to IkiWiki and Samba.
In practice, after a successful merge, users build and test the merging re-
sults. A successful merge can result in build-failed or test-failed. In order to be
considered as a successful integration, a successful textual merge needs to be
built and tested successfully also. Otherwise, it is considered as higher-order
Project Content Remove/Update Naming

name conflict conflict conflict
Rails 89.68% 2.97% 7.35%

IkiWiki 46.31% 1.48% 52.22%
Samba 64.47% 34.44% 1.09%
Kernel 90.96% 8.63% 0.41%
IkiWiki 3.0 93.33% 6.67% 0.005%
Samba 3.2 100.00% 0.00% 0.005%
Samba 3.3 100.00% 0.00% 0.005%
Samba 3.6 0.00% 0.00% 0.005%
Rails 3.1 62.50% 0.00% 37.505%
Rails 3.2 100.00% 0.00% 0.005%
Rails 4.0 100.00% 0.00% 0.005%
Rails 4.1 100.00% 0.00% 0.005%
Rails 4.2 76.00% 4.00% 20.005%
Linux 2.6.39 96.12% 3.88% 0.005%
Linux 3.0 97.41% 2.59% 0.005%
Linux 3.1 81.85% 17.74% 0.005%
Linux 3.19 97.26% 2.74% 0.005%
Linux 4.0 95.16% 4.84% 0.005%
Linux 4.1 94.49% 4.72% 0.005%
Table 4 Conflict types based on release date
Project No. of Rho P-value

name data points
Rails 18 0.102 0.343

IkiWiki 2 NA NA
Samba 2 NA NA
Kernel 48 -0.188 0.1
Table 5 Spearman’s rank correlation coefficient of integration rate and conflict rate
conflict (Brun et al., 2011). To detect these conflicts, we have to build using
provided project build-scripts and test using provided test-sets every successful
merge. We did not measure these types of conflicts as not all projects provided
test-sets.
We provided in Table 7 a more detailed analysis of the rollback action in
which we find rollback actions in all merges, not only the ones that contain
textual-conflicts. Level represents the number of following commits after a
merge when the rollback actions happen. Figure 10 illustrates levels of rollback
in which branch B2 is merged to branch B1. The merge result is M0 and C1,
C2, C3 are the following commits after the merge.
Normally, if a user decides to rollback, he can use the ‘git revert’ command
to rollback the merging. The ‘git revert SHA-1-B1’ usually creates a new
commit after the merging commit (i.e commit C1 has the same SHA-1 hash
with B1 ). We assigned level=1 to this case. However, in the most of the cases,
Project No. of Unresolved conflict Rollback

name merges merge rate rate
Rails 9,728 4.34% 1.66%

IkiWiki 1,037 7.52% 5.13%
Samba 1,281 10.07% 6.98%
Kernel 38,961 9.11% 0.70%
Table 6 Frequencies of conflicting merges
level 0 level 1 level 2 level 3
B1 M0 C1 C2 C3
B2
Fig. 10 Levels of rollback action
Project name Level 0 Level 1 Level 2 Level 3 Level 4
Rails 3,217 36 2 0 0
IkiWiki 39 13 1 1 0
Samba 260 2 0 0 0
Kernel 2,016 1 0 0 0
Table 7 Rollback action after merging
users don’t want to create new commits. Users can use a set of commands to
rollback without creating a new commit such as ‘git checkout SHA-1-B1; git
reset –soft HEAD; git commit -amend’ that will rollback M0 to B1 version
(i.e commit M0 has the same SHA-1 hash with B1 ). We assigned level=0 to
this case. Note that, in practice, when merging a contributor’s work to the
main repository, the core-team members can use ‘git merge -s ours’ to chose
the main-line version as the default result when conflicts happen or use ‘git
merge –no-commit’ to test the merging results and manually fix the conflicts
before committing them. Furthermore, the rollback actions can happen in the
next one, two or three commits. We assigned level=1, level=2, level=3 to these
cases. In our measurements, we limit level to four. In fact, we could not find
any rollback actions after three commits from the merging result.
Table 7 shows that Rails (33.46% ) and Samba (20.45%) have many more
rollback actions than IkiWiki(5.21%) and Kernel(5.18%).
3.4 Adjacent-line conflicts
In this section we analyse Git mechanism of considering concurrent modifica-

tions of two continuous lines as being in conflict (called adjacent-line conflicts).
Figure 11 illustrates an example of adjacent line conflict with both expected
and real merge result. User at site-1 makes changes on line 2 and user at site-2
Fig. 11 Adjacent-line conflict: expected and real merge results
makes changes on line 3. They then merge their changes and Git generates a
‘CONFLICT (content)’. Our hypothesis is that this is not a content conflict
because these changes are made on two different lines. Git should merge them
successfully by applying changes from both sites. To test our hypothesis, we
analysed all content conflicts in the four projects to detect all adjacent-line
conflicts. We then analysed the adjacent-line conflict resolutions that were
manually fixed by the authors to check if both changes done on the adjacent
lines were applied. If in most cases both changes were applied we can conclude
that adjacent-line conflicts should not be considered conflicts.
We used ‘git difftool’ to detect the changed lines of two sites in compar-
ing to the original document. Figure 12 illustrates how the changed-lines is
detected by denoting a changed line as ‘X’ and an unchanged line as ‘V’.
After updating the changed-lines for each content conflict, we used adjacent-
line patterns for each two continuous lines. Figure 13 (Group 1) illustrates
adjacent-line conflicts where the first line is changed by only one site and the
second line by only the other site.
Fig. 12 Changed-lines
Figure 13 (Group 2) presents four patterns including both an adjacent-

line conflict and a normal content conflict. In our analysis of adjacent-line
conflicts, we excluded these patterns by considering that they can be resolved
as normal content conflicts. In our analysis we considered only adjacent-line
conflicts which do not include normal content conflicts.
Fig. 13 Adjacent-line patterns
The results are presented in Table 8 illustrating the number of adjacent-line

conflicts and their resolutions. Three types of resolutions exist: applying both
changes, applying a change from one site only (either from site-1 or site-2) and
applying no changes.
The proportions of applying both site changes are 24.39% in Samba, 57.5%
in Rails, 75% in IkiWiki and respectively 85.01% in Linux Kernel. We did
Project Adjacent Applying Applying Other

name -line both one cases
conflicts changes change
Rails 80 46 28 6
IkiWiki 4 3 1 0
Samba 41 10 23 8
Kernel 367 312 51 4
Table 8 Adjacent line conflicts and resolutions
Adjacent-line conflicts Normal content conflicts

Project name No. of Applying No. of Applying
conflicts both conflicts both
changes changes
Rails 80 57.50% 317 5.67%

IkiWiki 4 75.00% 22 9.09%
Samba 41 24.39% 1149 14.19%
Kernel 367 85.01% 1326 13.38%
Table 9 Adjacent-line and normal content conflicts
the same analysis on how users resolve normal content conflicts and Table 9
presents a comparison of the results obtained for adjacent-line conflicts and
normal-content conflicts.
We compared the frequency of applying both changes for adjacent-line con-
flicts to that of applying both changes for normal content conflicts. Table 10
presents for each project the standardized mean-difference effect size (SdMD)
between proportions of applying both changes for adjacent-line and normal
content conflicts (EffectSizeCalculator, 2017). Only Samba has a low SdMD
and its lower bound of confidence interval is less than zero. Excepting Samba,
we obtained significant confidence at level of 95% that ‘adjacent-line conflicts’
are resolved more often by applying both changes than ‘normal content con-
flict’. Applying both changes in the case of a conflict means that the concurrent
changes were not in conflict, so the conflict was not necessary to be detected.
We had conducted an empirical test on adjacent-lines changes for Darcs
and SVN (GitChangesAnalyzer, 2017). The results show that SVN (CVCS)
and Darcs (DVCS) merge changes in adjacent lines successfully.
4 Discussion
We found that content conflict is far the most popular type of conflict with
a proportion of 46% - 90% from all conflict types. Compared to centralised
version control systems such as CVS, in Git we have a significantly higher
Project SdMD Lower 95% Upper 95%

name confidence interval confidence interval
Rails 1.8872 0.4319 3.6909

IkiWiki 2.0614 1.4932 2.2812
Samba 0.405 -0.0384 0.8483
Kernel 2.1837 1.9854 2.382
Table 10 Standardized mean difference(SdMD) effect size between adjacent-line conflicts

and normal content conflicts
integration rate, i.e. concurrent changes that refer to the content of the same
file, varying from 1.5 to 22 times more than in CVS reported analysis. These
integration rates are not equally distributed over the life time of the project
but are higher close to release dates. In order to prevent conflicts, close to
release dates developers should use awareness mechanisms about the location
of their changes. Awareness, defined by Dourish and Bellotti (1992) as an
“understanding of the activities of others which provides a context for your
own activity”, has been identified by the CSCW community as one of the
most important issues in support of remote collaboration. For instance, the
awareness approach proposed in Dewan and Hegde (2007) could be adopted
to provide developers with warning messages concerning concurrent activity
and the possibility to consult a list of conflicts. Based on a selected conflict,
a user can set watches for concurrently edited elements. For instance, they
can be notified when a collaborator has finished editing the element. Another
solution could be annotation of concurrent changes (Ignat and Oster, 2008).
However, this solution is suitable only for centralised version control systems
that rely on a server and consists of computing divergence between the project
local version of a user and the current state of the project that is saved on the
server. Computing divergence in a distributed version control system where
there is no central server remains a challenge. Solutions relying on Conflict-
free Replicated Data Types such as André et al. (2013); Yu et al. (2015) that
have been adopted by Atom (AtomTeletype, 2017) can be used. Moreover,
the fact that the change in integration process can be identified based on the
integration rate can be of use to other researchers trying to extract process
related information from open-source projects.
We found that across the studied four repositories around 75% of the
adjacent-line conflicts were false positives. Adjacent-line conflicts detection
was designed to warn the developers that there are two changes on adjacent
lines that might be related and that developers should check whether the
changes are conflicting. For around 25% of cases adjacent-line conflict warn-
ings indeed helped developers to discover the conflicts reducing the costs in
later development phase. However, for the other 75% developers did some un-
needed extra work for solving the conflicts. Moreover, if concurrent changes
occur on two adjacent lines Git signals a conflict, but not in the case of two
lines separated by two or more lines. Our results suggest that Git should re-
consider signalling conflicts on adjacent lines inside the source code file which
requires developers to do in most of the cases some extra work for removing
the conflict. A solution would be that Git sends a warning message to the users
in the case of concurrent changes on adjacent lines, but does not represent this
conflict inside the source code file. Note that in Subversion and Darcs version
control systems, concurrent modifications on adjacent lines are not considered
as conflict. Our suggestion would be useful for tool builders to help developers
in avoiding wasting time on trivial merge conflicts.
Our study features some pitfalls of mining DVCS repositories as they lack
a centralized logging server. The history may be rewritten by the repository
owner (Bird et al., 2009): the order of commits can be altered, commits can
be removed, a sequence of commits can be flattened from multi-branches into
a single branch, edits can be squashed in multiple commits via rebase. In our
analysis we ignored merges flattened due to rebasing. In German et al. (2015)
the authors presented a new method called continuous mining. Instead of
mining only the primary repository (called blessed ), this method continuously
observes all known repositories of a software project to cover the complete
history of the project development. Their empirical study focuses on Linux
Kernel (LinuxKernel, 2015) which has 479 repositories (from 2012). Among
these repositories, 22% did not contribute a single commit to the blessed.
Nevertheless, continuous mining is still a re-active logging mechanism and it
is not considered as a permanent solution to the need of centralized logging
features of Git.
By analysing only the history from official servers of four projects, we
also missed information regarding user communication. The short description
of commits does not include this data. Email threads in project’s mailing-
list such as Linux Kernel Mailing List (LinuxKernelMailingList, 2017) and
GitHub conversations (comments of a pull-request or an issues) are promising
for extracting this data.
5 Conclusion
The goal of this work was to analyse concurrencies and conflicts in Git, a
decentralized version control system. We analysed the corpus of four large
projects in Git and ours findings are as follows.
Generally, a higher integration rate of a project does not generate a higher
unresolved conflict rate. It depends on how the integration process is managed.
Linux Kernel is a large-scale project with a list of subsystem maintainers which
keep the lowest conflict rate for this project although its integration rate is
much more higher than the other projects. Excepting Linux Kernel, Rails
which was developed using GitHub pull-based model has 5 times lower conflict
rate than Samba(shared repository) and 3 times lower than IkiWiki(private
repository). A more detailed analysis based on release dates shows that each
project has its own integration process with dynamic integration rates that
changed during project’s development cycle.
The rollback action is used more often in case of higher-order conflicts
than in case of textual-conflicts. Most of rollback actions do not create new
commits (level=0 ) meaning that users generally try to test the merge result
before deciding to rollback or not.
In contrast to Darcs and SVN, Git considers changes made on two adjacent
lines as content conflict. Based on our analysis, users mostly apply all changes
when resolving the adjacent lines conflicts. We proposed that Git should merge
concurrent changes on two adjacent lines and throw a warning message instead
of considering them as conflicting.
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K.V.R.GOVERNMENT COLLEGE FOR WOMEN (A), KURNOOL.

Table : 1 B.COM (C.A) V SEMESTER

S.No Course Total Mid-Sem Sem-End Teaching Credits

3 DSC 3E Paper-5.3 100 5 4

Table :2 B.COM GENERAL V SEMESTER

S.No Course Total Mid-Sem Sem-End Teaching Credits

3 DSC 3E Paper-5.3 100 5 4

4 Central Banking 100 40 60 5 4

Rural and Farm

5. Banking & Financial Services

8. Logistics & Supply Chain Management

9. Advertising and Sales Promotion

10. Computer Applications

4. Security Market Operations

5. Banking & Financial Services

8. Logistics & Supply Chain

9. Advertising and Sales Promotion

10. Computer Applications

2. In respect of electives 1 to 9 proposed in V and VI semesters, the field work/internship/

Total Credits B.Com (C.A) course : 99

Total Credits B.Com General Course : 96

As per students request the following electives are opted

B.Com (C.A) 10.Stream Computer Applications opted for Elective in V &

Unit-I: Introduction: Meaning and Definition - Distinguish between Financial Accounting,

Unit-II: Elements of Cost: Materials: Material control–Objectives of Material Control –

Unit-IV: Methods of Costing: Job costing–Contract Costing – Features of Contract Costing –

Unit-I: Auditing: Meaning–Objectives– Functions of Auditing–Basic principles governing

Unit-IV: Vouching and Investigation: Vouching of cash and tradingtransactions -

Unit-V: Company Audit and Auditors Report: Auditor's Qualifications–Appointment and

1. S.Vengadamani, ―Practical Auditing‖, Margham Publications, Chennai.

Objective:The objective of this paper is to provide an understanding of the Earth-Soils-

2. Tarachand, Economic and Commercial Geography of India, Vikas Publishing

6. Vinod N. Patel, Commercial Geography, Oxford Book Company

K.V.R.GOVERNMENT COLLEGE FOR WOMEN (A), KURNOOL

Unit-I: Overview of Database Management System: Introduction, Dataand Information,

Unit-II: File-Based System, Drawbacks of File-Based System , DBMSApproach, Advantages

Unit-III: Entity–Relationship Model: Introduction, The Building Blocks ofan Entity–

Unit-IV: Structured Query Language: Introduction, History of SQLStandard, Commands in

Unit -V: PL/SQL: Introduction, Structure of PL/SQL, PL/SQL LanguageElements ,Data

1. Paneerselvam: Database Management Systems, PHI.

K.V.R.GOVERNMENT COLLEGE FOR WOMEN (A), KURNOOL

Unit-I: e-Commerce: Features of Electronic Commerce - Distinction

Unit-II: e-Business Applications: Integration and e-Business suits - ERP,e-SCM, e-CRM -

Unit-III: e-Business on different Fields: e-Tourism–e-Recruitment–e-Real Estate – e-Stock

Unit-IV: Concept of Online Education: Process - Methods - e-Contentdevelopment and

Unit-V: Mobile Commerce: Ticketing - Mee-Seva; Government andConsumer Services – e-

K.V.R.GOVERNMENT COLLEGE FOR WOMEN (A), KURNOOL

K.V.R.GOVERNMENT COLLEGE FOR WOMEN (A), KURNOOL

Unit-II: Consumer Markets and Buyer Behaviour: Buying DecisionProcess – Stages –

Unit-IV: Pricing Decision: Factors influencing price determination, Pricing

Unit-V: Promotion and Distribution: Promotion Mix - Advertising -Publicity – Public

1. Philip Kotler, Marketing Management, Prentice Hall of India.

Unit I:Introduction: Overview of GST - Concepts–Limitations of VAT–Need for Tax

Unit II: GST: Principles–Models of GST: Austrlian, Candian, Kelkar-Shah–Bagchi- Poddar -

Unit-IV: Inter-State Goods and Services Tax: Major advantages of IGST

Unit–I: Management Accounting: Interface with Financial Accounting andCost Accounting -

Unit–II: Ratio Analysis: Classification, Importance and limitations -Analysis and

Unit–IV: Cash Flow Statement: Concept of cash flow–Preparation of cashflow statement -

.Unit–V: Break-Even Analysis: Calculation of Break-even point - Uses and limitations –

K.V.R.GOVERNMENT COLLEGE FOR WOMEN (A), KURNOOL

Unit-III: Introduction to JavaScript: What is DHTML, JavaScript, basics,variables, string

Unit-IV: Objects in JavaScript: Data and objects in JavaScript, regularexpressions, exception

1. Uttam Kumar Roy, Web Technologies, Oxford University Press.